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Salmon River Central School District – Budgeting Practices and Financial Condition (2014M-251)
… nine-member Board of Education, operates two schools with approximately 1,600 students. Budgeted appropriations …
https://www.osc.ny.gov/local-government/audits/school-district/2014/12/19/salmon-river-central-school-district-budgeting-practices-and-financialTown of Enfield – Purchasing (2016M-377)
… August 15, 2016. Background The Town of Enfield is located in Tompkins County and has a population of approximately … subject to Town policy. Not all vendor payments were in accordance with the contract amounts. Key Recommendations … the procurement policy when obtaining goods and services on behalf of the Town. Ensure all payments are in compliance …
https://www.osc.ny.gov/local-government/audits/town/2017/11/21/town-enfield-purchasing-2016m-377Cambridge Central School District – Internal Controls Over Extra-Classroom Activity Funds (2014M-63)
… policies and procedures for the extra-classroom activity fund. A faculty auditor had not been appointed to oversee the management of the activity fund. Cash receipts and disbursements lacked adequate … adequate policies and procedures for the activity fund. Appoint a faculty auditor to oversee the management of …
https://www.osc.ny.gov/local-government/audits/school-district/2014/06/13/cambridge-central-school-district-internal-controls-over-extra-classroomBinghamton City School District – Financial Condition (2013M-242)
… Background The Binghamton City School District is located in the City of Binghamton and the Town of Fenton in Broome County. The District is governed by the Board of …
https://www.osc.ny.gov/local-government/audits/school-district/2014/01/24/binghamton-city-school-district-financial-condition-2013m-242Town of Windsor – Information Technology (2017M-44)
… to review the Town’s information technology (IT) controls for the period January 1, 2015 through December 27, 2016. … Town Board. General fund budgeted appropriations for 2017 total approximately $880,000. Key Findings The …
https://www.osc.ny.gov/local-government/audits/town/2017/11/22/town-windsor-information-technology-2017m-44Caribbean Heritage Month Celebration
… Comptroller DiNapoli will host his annual Caribbean American Heritage Month celebration in honor of the rich and … conversations about Caribbean identity About Caribbean American Heritage Month Since 2005, June has been recognized as Caribbean American Heritage Month in the United States. The U.S. has …
https://www.osc.ny.gov/caribbean-heritage-month-2022Westbury Water District – Purchasing (2015M-261)
… and services. The procurement policy does not require the solicitation of competition before awarding professional …
https://www.osc.ny.gov/local-government/audits/district/2016/01/29/westbury-water-district-purchasing-2015m-261X.7 Overview – X. Guide to Vendor/Customer Management
… SECTION OVERVIEW AND POLICIES A Customer is an entity providing or owing … Statewide Financial System to bill, collect receivables, and manage revenue contracts. Information about customers is … File, which consists of Centralized Corporate Customers and Local Customers . The use of the Customer File …
https://www.osc.ny.gov/state-agencies/gfo/chapter-x/x7-overviewVillage of Little Valley – Capital Project Management (2020M-129)
… certain aspects of the project. The Board developed a financial plan that addressed the impact of project debt payments. Village officials incurred $67,000 in additional … all change orders, to ensure the project is completed in a timely manner and avoid unnecessary costs. Village …
https://www.osc.ny.gov/local-government/audits/village/2021/01/15/village-little-valley-capital-project-management-2020m-129Kingston Housing Authority – Board Oversight (2020M-103)
… name and password. Authority officials generally agreed with our recommendations and have initiated or indicated they …
https://www.osc.ny.gov/local-government/audits/public-authority/2021/02/05/kingston-housing-authority-board-oversight-2020m-103Overview – Travel and Conference Expense Management
… applicable, in endnotes and additional legal references are provided in Appendix B . … One of the purposes of this …
https://www.osc.ny.gov/local-government/publications/travel-conference-expense/overviewState Agencies Bulletin No. 1876
… NYCERS, PFRS, NYSTRS or ERS are affected. Background In accordance with Senate Resolution No. 958 of Bill No. … for the above referenced retirement systems are currently in effect. OSC Actions PayServ will automatically stop … reach the $225,000 limit. Contributions will resume in the first paycheck of the following plan year. Questions …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1876-maximum-salary-limit-tier-6-members-following-retirement-systemsPoughkeepsie City School District - Budgeting (2018M-226)
… limit. Surplus funds can be used as a financing source for funding one-time expenditures, funding needed reserves, …
https://www.osc.ny.gov/local-government/audits/school-district/2019/11/15/poughkeepsie-city-school-district-budgeting-2018m-226Town of Moriah - Leave Accruals (2019M-168)
… of leave time to which they were not entitled, resulting in overpayments totaling $2,288. We found that, as of May 31, … action to recover those funds. Ensure the errors in the leave accrual records, as identified in this report, are corrected. Town officials generally …
https://www.osc.ny.gov/local-government/audits/town/2019/11/27/town-moriah-leave-accruals-2019m-168Lake Pleasant Volunteer Fire Department, Inc. - Financial Activities (2019M-157)
… officials provided adequate oversight of operations to ensure financial activity was properly reported and money … not provide sufficient oversight of the bookkeeper hired to account for the Department’s financial transactions. … and review the bookkeeper’s work. Ensure all disbursements have the President’s prior authorization and are adequately …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2019/12/06/lake-pleasant-volunteer-fire-department-inc-financialLatham Fire Department – Length of Service Awards Program (2016M-279)
… Purpose of Audit The purpose of our audit was to examine the Department’s recordkeeping system for its Length of Service Awards Program (LOSAP) for the period January 1, …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2016/12/09/latham-fire-department-length-service-awards-program-2016m-279Town of Caton – Supervisor’s Records and Reports (2014M-359)
… July 31, 2014. Background The Town of Caton is located in Steuben County and has a population of approximately … the annual financial report with OSC for 2012 and 2013 in a timely manner. Key Recommendations Provide the … File the annual financial report with OSC and the clerk in a timely fashion. … The purpose of our audit was to …
https://www.osc.ny.gov/local-government/audits/town/2015/03/06/town-caton-supervisors-records-and-reports-2014m-359Pulaski Academy and Central School District - Separation Payments (2020M-20)
… officials were authorized and accurately calculated in accordance with Board-approved employment contracts. Key … vacation leave upon separation from the District based on past practice, even though their individual employment … they are accurately calculated, supported and disbursed in accordance with Board-approved contracts. Consult with …
https://www.osc.ny.gov/local-government/audits/school-district/2020/03/20/pulaski-academy-and-central-school-district-separation-payments-2020m-20True North Rochester Preparatory Charter School - Financial Oversight (2019M-206)
… report - pdf] Audit Objective Determine if the Board and School officials adequately monitor School financial operations. Key Findings The Board: Failed … of the charter management organization (Company). School officials did not: Ensure the Company provided all of …
https://www.osc.ny.gov/local-government/audits/charter-school/2020/03/06/true-north-rochester-preparatory-charter-school-financial-oversight-2019mTown of Day – Supervisor’s Records and Reports (2014M-225)
… was to determine if the Supervisor properly accounted for and reported the Town’s financial transactions for the period … Background The Town of Day is located in Saratoga County and has a population of approximately 1,000. The Town is governed by a five-member Town Board, and the Supervisor appointed a Budget Officer to assist with …
https://www.osc.ny.gov/local-government/audits/town/2014/11/21/town-day-supervisors-records-and-reports-2014m-225